To synchronize a recording operation with a reproducing operation and compensating a delay between an input operation and a transfer operation by predicting future input information, calculating a desired state of the device at that time, and minimizing an error between the future delayed state and the predicted input information.

A multiplier 30 multiplies information of an input source 22 by the number of samples per frame, and thereby, an audio signal processor 10 supplies positional information to be in audio tracks to a recording/ reproducing device 52 to record and reproduce the information in a correct track position. In this case, if a delay error 16 is caused by a change in the input source 22 and inputted to an audio sample tracking unit 14, the signal processor 10 determines a predictive error by comparing a present time with a delayed time in time-code to be set with the recording/reproducing device 52, and the sample tracking unit 14 delays an input time-code so that it agrees with the delay of a network 18, and thereby generates a predicted sample number, and thus, compensates the delay in the network 18.